Schmidt , Dr. Otto Erbschaftsteuer- und Schenkungsteuergesetz (ErbStG): mit Bewertung und ErbSt-DBA. Kommentar.

If you want to bring light to all angles of the inheritance tax law (ErbStG), you need the one from Oertzen/Loose/Stalleiken. Practitioners will find everything they need in this work: first-class explanations, reliable solutions for counseling practice, and well-founded argumentation aids for appeal proceedings and lawsuit proceedings - formulated throughout, intuitively structured and thus easily accessible. The 3rd Edition takes into account all relevant innovations. These include, among others, the JStG 2022 with important changes for the evaluation of basic assets including decrees from 20.3.2023, important FG and BFH decisions e.g. for taxation of foreign foundations and trusts, tax-privileged family home and to favour operating assets in the company succession including decrees. With a focus on the promotion of operating assets, international inheritance tax law and taxation of foundations, the commentary has a real unique selling point. Latest - With JStG 2022 and identical country decrees from 20.3.2023 as well as commenting on the evaluation procedure This commentary covers the entire Inheritance Tax Act (ErbStG) as well as the associated norms of the Valuation Act. In addition, all relevant double taxation agreements (ErbSt-DBA) in the field of inheritance taxes and gift taxes as well as mutual declarations are taken into account. The third edition also offers content on these topics: JStG 2022 and identical country decrees of 20.3.2023: Important changes in the valuation law (BewG) with consequences for property valuation New in the 3rd Edition: comment on the evaluation procedure (§§ 151-156 BewG) BFH decisions, in particular on the tax exemption of the family home, deduction of estate liabilities, to distinguish administrative assets from favourable operating assets and for the taxation of foreign foundations and trusts Current administrative decrees and first instance and final instance decisions on company succession and corporate conservation holdings Various experiences for implementing the conservation needs assessment in practice First revision of the new inheritance tax guidelines already commented in the preliminary edition. Unique strengths in corporate inheritance tax, business assets, international and foundations From all other ErbStG comments, the one from Oertzen/Loose/Stalleiken stands out thanks to its special focus on the areas of corporate inheritance tax, business assets, international and foundations. The relevant comments make the plant indispensable for tax departments in companies. Proven concept with practical and detailed solutions. The Oertzen/Loose/Stalleiken has quickly become the much cited ErbStG standard work for good reason. The authors from consulting, jurisprudence and financial administration cover all relevant perspectives. Questions that may arise in practice answer the comments in detail and quotable. This balance makes the commentary so extraordinarily valuable especially for tax consultants, lawyers and auditors, but also for experts from justice, administration and science. Clear structure: Another strength: the contents are easily accessible. Users can find their way around quickly and easily thanks to the understandable presentation and clear structure within the paragraphs. The systematic, comprehensive, and compact commenting provides both safely usable arguments and solutions as well as helpful references to appropriate jurisdiction and further literature. Top-notch publishers - From advice and judgment for balanced commenting Dr. Christian von Oertzen is a lawyer, specialist lawyer for tax law and partner at Flick Gocke Schaumburg. He advises medium-sized entrepreneurial families and wealthy individuals in their national and international succession planning and is considered a leading specialist in foundations as well as international asset succession. Prof. Dr. Matthias Loose is a judge at the Federal Financial Court and there the II. Senate, which is responsible for inheritance tax and gift tax. He is an honorary professor at the Ruhr University Bochum as well as author, co-editor and publisher of numerous publications on inheritance tax and gift tax, property transfer tax and valuation. Dr. Jörg Stalleiken is a lawyer, tax consultant, graduate financial economist and partner at Flick Gocke Schaumburg. He is a lecturer at the University of Mannheim for inheritance tax law and valuation law and sought-after author and speaker on corporate succession. His activities focus on corporate inheritance tax law as well as the tax structuring of corporate assets and private assets.